Capital gains tax rates

The general rate of CGT is:

Date of disposal
CGT rate

Since 06.12.2012

33%

07.12.2011 – 05.12.2012

30%

08.04.2009 – 06.12.2011

25%

14.10.2008 – 07.04.2009

22%

01.12.1999 – 13.10.2008

20%

10% rate (entrepreneur relief) applies to disposals of chargeable business assets, owned for not less than three years, up to a lifetime limit of €1m (s 597AA).

40% rate applies to gains on disposals of:

•  foreign life assurance policies (s 594(2)(f)), and

•  a material interest in certain offshore fund (s 747A).

Download